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Restructuring | 12 Months Ended
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Dec. 31, 2020
Restructuring and Related Activities [Abstract] |
Restructuring | 11. Restructuring The Company recorded $10.9 million, $12.0 million and $11.7 million of restructuring charges for the years ended December 31, 2020, 2019 and 2018, respectively. Restructuring charges in 2020 were primarily related to severance costs in North America. Additional severance charges were also taken in Mexico, Brazil, EMEA and Australia. In 2019, we recorded $5.6 million of restructuring expense for our North America segment, $2.3 million for our EMEA segment, and $2.7 million for our International segment, primarily for severance expenses associated with several cost savings initiatives. In addition, we recorded $1.4 million of restructuring expense for Corporate. During 2018, the Company initiated cost savings plans related to changes in the operating structure of its North America segment and included costs associated with the integration of Esselte within the EMEA segment. The summary of the activity in the restructuring liability for the year ended December 31, 2020 was as follows:
(in millions) | Balance at December 31, 2019 |  |  |  | Provision |  | Cash Expenditures |  | Non-cash Items/ Currency Change |  | Balance at December 31, 2020
Employee termination costs(1) | $ | 10.7 |  |  |  |  | $ | 8.5 |  |  | $ | (11.1) |  |  | $ | — |  |  | $ | 8.1 |
Termination of lease agreements(2) | 0.6 |  |  |  |  | 1.5 |  |  | (0.7) |  |  | (0.4) |  |  | 1.0 |
Other(3) | 0.5 |  |  |  |  | 0.9 |  |  | (0.5) |  |  | (0.7) |  |  | 0.2 |
Total restructuring liability | $ | 11.8 |  |  |  |  | $ | 10.9 |  |  | $ | (12.3) |  |  | $ | (1.1) |  |  | $ | 9.3 |
(1) We expect the remaining $8.1 million employee termination costs to be substantially paid within the next twelve months. (2) We expect the remaining $1.0 million termination of lease costs to be substantially paid within the next twelve months. (3) We expect the remaining $0.2 million of other costs to be substantially paid in the next twelve months. The summary of the activity in the restructuring accounts for the year ended December 31, 2019 was as follows:
(in millions) | Balance at December 31, 2018 |  | Provision |  | Cash Expenditures |  |  |  | Non-cash Items/ Currency Change |  | Balance at December 31, 2019
Employee termination costs | $ | 7.9 |  |  | $ | 10.9 |  |  | $ | (8.1) |  |  |  |  | $ | — |  |  | $ | 10.7 |
Termination of lease agreements | 1.8 |  |  | 0.5 |  |  | (1.7) |  |  |  |  | — |  |  | 0.6 |
Other | — |  |  | 0.6 |  |  | (0.1) |  |  |  |  | — |  |  | 0.5 |
Total restructuring liability | $ | 9.7 |  |  | $ | 12.0 |  |  | $ | (9.9) |  |  |  |  | $ | — |  |  | $ | 11.8 |
The summary of the activity in the restructuring accounts for the year ended December 31, 2018 was as follows:
(in millions) | Balance at December 31, 2017 |  |  |  | Provision |  | Cash Expenditures |  | Non-cash Items/ Currency Change |  | Balance at December 31, 2018
Employee termination costs | $ | 12.0 |  |  |  |  | $ | 8.3 |  |  | $ | (12.1) |  |  | $ | (0.3) |  |  | $ | 7.9 |
Termination of lease agreements | 0.8 |  |  |  |  | 3.2 |  |  | (2.0) |  |  | (0.2) |  |  | $ | 1.8 |
Other | 0.5 |  |  |  |  | 0.2 |  |  | (0.6) |  |  | (0.1) |  |  | $ | — |
Total restructuring liability | $ | 13.3 |  |  |  |  | $ | 11.7 |  |  | $ | (14.7) |  |  | $ | (0.6) |  |  | $ | 9.7 |
Restructuring charges for the years ended December 31, 2020, 2019 and 2018 by reporting segment were as follows:
(in millions) | 2020 |  | 2019 |  | 2018
ACCO Brands North America | $ | 7.6 |  |  | $ | 5.6 |  |  | $ | 6.2 |
ACCO Brands EMEA | 0.6 |  |  | 2.3 |  |  | 4.9 |
ACCO Brands International | 2.6 |  |  | 2.7 |  |  | 0.6 |
Corporate | 0.1 |  |  | 1.4 |  |  | — |
Total restructuring charges | $ | 10.9 |  |  | $ | 12.0 |  |  | $ | 11.7 |

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- Definition The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -URI http://asc.fasb.org/topic&trid=2175745 + Details
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